CIT v. Shah Electrical Corporation

207 ITR 350High Court1994#23688 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing CIT v. Shah Electrical Corporation

IDEA CELLULAR LTD,MUMBAI vs. ITO (TDS) 1(2)(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3785/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Nov 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Rajesh Kumarita No. 3785/Mum/2016 For (Assessment Year 2012-13) M/S. Vodafone Idea Ltd. Ito (Tds)-1(2)(4), (Formerly Known As Idea 803, K.G. Mittal Ayurvedic Cellular Ltd.), Skyline Icon, Vs. Hospital Building, 1St Floor, 86/92 Andheri Kurla Charni Road (W), Road, Marol Naka, Andheri Mumbai-400002. (E), Mumbai-400059. Pan: Aaacb2100P Appellant Respondent

For Appellant: Shri Ronak Doshi with Shri C.D. Joshi (AR)For Respondent: Shri S. Padmaja CIT-DR with Shri V.K. Agarwal ( Sr DR)

Section 133ASection 191Section 194HSection 201Section 201(1)Section 254(1)

…ct the iaw laid down by the High Court, though of a different State, so long as there is no contrary decision on that issue by any other High Court ......" ITA No. 3785 Mum 2016-M/s. Vodafone Idea Ltd. 13. In the case of CITv. Shah Electrical Corpn. [1994] 207 ITR 350 (Gui). vide judgment dated 23rd June 1993, Their Lordships had an occasion to consider the aforesaid views. It was in this context that Their Lordships have observed as follows: "3. What is contended by the learned advocate for the Revenue is that the Tribunal decided the appeal on 26th Oct., 1976. By that time, the Andhra Pradesh High Court had…

DCIT TDS 1(1), MUMBAI vs. BHARAT BUSINESS CHANNELS LTD, MUMBAI

In the result, appeals of the assessee in both the years are allowed

ITA 7047/MUM/2012[2010-11]Status: DisposedITAT Mumbai20 Mar 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 194CSection 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ B ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM ITA No.7047/Mum/2012 & 7048/Mum/2012 (Assessment Year :2010-11 & 2011-12) Jt.CIT(TDS)-OSD-2(3) Vs. M/s. Bharat Business Channels Room No.718, 7th Floor Ltd., Smt. K.G.Mittal Ayurvedic 171/C, Mittal Court Hospital Building Nariman Point Charni Road, Mumbai – 400 021 Mumbai -400 002 PAN/GIR No. AACCB1409R Appellant) Respondent) .. ITA No.7200/Mum/2012 & 7201/Mum/2012 (Assessment Year :2010-11 & 2011-12) M/s.Videocon d2h Limited Vs. DCIT(TDS)-1(1) Formerly known as Bharat Mumbai Business Channels Ltd., 171/C,…

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)

Section 201Section 254Section 40

…. an authority like Tribunal has to respect the law laid down by the High Court, though of a different State, so long as there is no contrary decision on that issue by any other High Court . . . . . . " 13. In the case of CIT v. Shah Electrical Corpn. [1994] 207 ITR 350 (Guj), vide judgment dated 23rd June 1993, Their Lordships had an occasion to consider the aforesaid views. It was in this context that Their Lordships have observed as follows: "3. What is contended by the learned advocate for the Revenue is that the Tribunal decided the appeal on 26th Oct., 1976. By that time, the Andhra Pradesh High Court had…